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GST - Highlights / Catch Notes

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Exempted supply or not - composite supply - printing of ...


Pre-examination materials printing for educational boards is a composite supply and qualifies for GST exemption.

September 28, 2023

Case Laws     GST     AAR

Exempted supply or not - composite supply - printing of Pre-Examination items like question papers, OMR sheets (optical Mark Reading), answer booklets for conducting of an examination by the educational boards - Entitled for exemption - AAR

 

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